If you own your home and maintain a home office in that home, you may need to adjust your basis in your home when you sell and claim the previously deducted depreciation as gain. This impacts the amount of gain you can shield from tax.

If you maintain a home office and spend money to repair or maintain your house, you need to divide the related expenses between personal and business. Only the expenses that relate to the business portion of your home – your home office – can be included on your Form 8829.